Person staying abroad in search of employment for more than 182 days is non-resident

Mitesh Vijay Gulati Vs ITO (ITAT Mumbai)

ITAT Mumbai held that person who stayed out of India for the purpose of employment and/ or in search of employment will be considered as non-resident provided the stay out of India is more than 182 days. Thus, addition deleted as person is non-resident in India.

Facts- The case of the Assessee was selected for scrutiny, whereby, the Assessee was asked to furnish documentary evidence in support of his claim being non-resident of India during the year under consideration. AO excluded the stay of 28 days in the USA and

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